How Much Is South Carolina State Income Tax in 2026? 1.99%–5.21%

Quick Answer: South Carolina Income Tax at a Glance

South Carolina rebuilt its income tax in 2025: two brackets — 1.99% and 5.21% — replacing a top rate of 6.2%. Retirees get generous deductions on top. Estimate your 2026 take-home pay after federal tax, FICA, and South Carolina tax below.

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How South Carolina taxes your income in 2026

H.4216 collapsed South Carolina's three brackets into two: 1.99% on taxable income up to $30,000 and 5.21% above it — down from a 6.2% top rate, with future cuts tied to revenue. South Carolina uses federal taxable income as its starting point, so the federal standard deduction is already reflected before the brackets apply; there's no separate state deduction on top.

Retirees do especially well here

Social Security benefits are fully exempt from South Carolina tax. Residents 65 and older can deduct up to $15,000 of retirement income (pensions, IRA distributions), and those under 65 up to $3,000. South Carolina also offers a 44% deduction on net long-term capital gains. No city or county in the state levies an income tax.

What this calculator includes (and excludes)

This estimate covers federal income tax, FICA, and South Carolina income tax using the 2026 two-bracket schedule computed on federal taxable income. It does not model the retirement-income deductions, the capital-gains deduction, itemized deductions, or credits. Figures are estimates for planning purposes, not tax advice.

Take-Home Pay by Income Level in South Carolina

The table below shows estimated annual take-home pay for a single filer with no credits or pre-tax contributions. It includes federal income tax, FICA, and South Carolina state income tax.

Gross Income	Federal Tax	FICA	SC State Tax	Take-Home Pay
$50,000	$3,820	$3,825	$800	$41,555
$75,000	$7,670	$5,738	$2,103	$59,490
$100,000	$13,170	$7,650	$3,405	$75,775
$150,000	$24,734	$11,475	$6,010	$107,781
$200,000	$36,734	$14,339	$8,615	$140,312

Estimated Tax Breakdown

Take-home $75,775

Federal

$13,170 13.2%

State

$3,405 3.4%

FICA

$7,650 7.6%

Net Pay

$75,775 75.8%

Frequently Asked Questions

What is the South Carolina income tax rate in 2026?

Two brackets under the 2025 reform (H.4216): 1.99% on taxable income up to $30,000 and 5.21% above it. The old top rate was 6.2%, and further cuts are scheduled if revenue targets are met.

Does South Carolina have local income taxes?

No. South Carolina municipalities and counties do not impose income taxes. Only federal, FICA, and state tax reduce a South Carolina paycheck.

Does South Carolina tax Social Security or retirement income?

Social Security is fully exempt. On top of that, residents 65+ can deduct up to $15,000 of retirement income (under 65: up to $3,000), making South Carolina popular with retirees.

How much is $75,000 after taxes in South Carolina?

A single filer earning $75,000 pays roughly $2,103 in South Carolina income tax and takes home about $59,490 per year after federal tax, FICA, and state tax, based on this calculator's 2026 estimates. See the example table above for details.

Why does this calculator use federal taxable income for South Carolina?

South Carolina's tax law starts from federal taxable income, so the federal standard deduction is already accounted for before the 1.99%/5.21% rates apply — the same way an actual state return works.